{
  "id": "CREDIT_WITHHELD_TAX_RECIPIENT",
  "name": "Withheld Tax Credit for Income Recipients",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to any recipient of income where tax was required to be withheld at the source under Chapter 3 of the IRC.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Ensures that any tax withheld at the source on income is fully creditable against the recipient's total income tax liability.",
  "irc_reference": "IRC §1462",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}